2015 (3) TMI 963

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....C (AR) ORDER Per: D N Panda: The precise question in this appeal is whether the ticket issued by the appellant showing "Conducted Tour" shall ipso facto disentitle appellant to the exemption granted by Notification No. 20/2009-ST dated 7.7.2009 read with the Corrigendum issued by MF (DR) F. No. 334/8/2009/TRU dated 31.8.2009 and statutory provisions enacted in section 75 of Finance Act, 2011. ....

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....994 enacting that the benefit of that notification shall be deemed to have been in force from 1.4.2000 at all material times. Sub-section (2) of the said section, enacted that service tax ought not have been collected and sub-section (3) thereof states that by virtue of the provision contained in sub-section (2) of section 75, the tax, if any collected when ought not have been collected were to be....

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....rd to show that appellant possessing the tourist vehicle permit had conducted tours issuing the ticket aforesaid. This does not deny the appellant to get the exemption granted by the notification and the statute. No doubt, conducted tour shall not get exemption under the notification but a point to point operation of the vehicle, even by the tourist vehicle is entitled to the exemption as envisage....